APHC010522712025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3328] THURSDAY,THE SIXTEENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE GANNAMANENI RAMAKRISHNA PRASAD WRIT PETITION NO: 28484/2025 Between: 1. MAHRISHI,MELTCHEMS PVT. LIMITED, HAVING ITS UNIT AT MODA VILLAGE, SERVICE NO.SSS320 (ATP320), MADHUGIRI ROAD, MODA VILLSGE, PARIGI MANDAL, HINDUPUR, ANANTAPUR DISTRICT. REPRESENTED BY ITS MANAGING DIRECTOR, RAMBILAS BHUTRA. 2. M/S. RISHI MINERALS AND ORE S INDIA PVT LAND,, HAVING ITS UNIT AT PLOT NO. 25, IDA GOLLAPURAM VILLAGE, SERVICE NO.SSS572 (ATP572) HINDUPUR MANDAL, ANANTAPUR DISTRICT, REPRESENTED BY ITS. DIRECTOR, MAHESH CHAND BHUTRA. 3. M/S. THE ANDHRA STARCH MAIUFACTURING COMPANY, HAVING ITS UNIT AT GROUND FLOOR, 5-7-2, RAILWAY GOODS SHED ROAD, SERVICE NO.SSS511 (ATP5IL) HINDUPUR MANDAL, SRI SATHY A SAI DISTRICT, REPRESENTED BY ITS SUPERINTENDENT, VYSYARAJU ANURADHA. 4. M/S. CREATIVE POLYMER INDUSTRIES, HAVING ITS UNIT AT SF. NO. 120/1-A-1-A2 RAILWAY GOODS SHED ROAD, SERVICE NO.SSS408 (ATP408) HINDUPUR MANDAL, ANANTAPUR DISTRICT, REPRESENTED BY ITS MANAGINQ PARTNER, ANIL KUMAR MALAYANUR. 5. M/S. KRAFT FOOD TECH INDIA LLP, HAVING ITS UNIT AT APPALAKUNTA GATE, 66/2F/1A, BEHIND EXCEL RUBBER, DEVATJAPALLI VILLAGE. SERVICE NO. SSS740 (ATP740), HINDUPUR, ANANTAPUR DISTRICTL REPRESENTED BY ITS PROPRIETOR, K.R. AKSHAY ...PETITIONER(S) AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETATY ENERGY DEPARTMENT, SECRETARIAT, BUILDINGS VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT 2. THE SOUTHERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LTD, REPRESENTED BY ITS MANAGING DIRECTOR, HAVING CORPORATE OFFICE AT TIRUCHUNOOR ROAD, TIRUPATHI. 3. THE SUPERINTENDING ENGINEER, OPERATION CIRCLE, APSPDCL, ANANTAPUR. 4. THE SENIOR ACCOUNTS OFFICER, OPERATION CIRCLE, APSPDCL, SATHYA SAI DISTRICT. ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toPleased to issue an appropriate order or direction more particularly one in the nature of Writ of Mandamus declaring the action on part of the respondents No.1 to 4 in levying and collecting Rs.1 (Rupees one) per unit of electricity consumed towards Electricity Duty from the petitioners service connection Nos. SSS320, SSS572, SSS511, SSS408 and SSS740, in terms of G.O.Ms.No.7, Energy (Power-Ill) Department dated 08.04.2022 and G.O. Ms. No. 22 Energy (Power.lll) Department dated 23.10.2023 and the Andhra Pradesh Electricity Duty (Amendment) Act, 2024,eventhough the same have been struck down by this Honble Court vide Order, dated 26.06.2025 in W.P.No.29672 of 2023 and batch as arbitrary. illegal, colourable exercise of power and contrary to the Order, dated 26.06.2025 in W.P.No.29672 of 2023 apart from being voilative of the Fundamental Rights guaranteed to the petitioners under Articles 14, 19 and 21 of the Constitution of India and consequently. A. direct the respondents not to insist of payment of Rs.1 (Rupees one) per unit of electricity consumed towards Electricity Duty from the petitioners service connection Nos. SSS320, SSS572, SSS511, SSS408 and SSS740, in terms of G.O.Ms.No.7, Energy (Fower-lll) Department dated 08.04.2022 and G.O. Ms. No. 22 Energy (Power.Ill) Department dated 23.10.2023 and the Andhra Pradesh Electricity Duty (Amendment) Act, 2024and revise the bills to Rs.0.06 paise per unit as per the Order, dated 26.06.2025 in W.P.No.29672 of 2023. B. directing the Respondents to refund the amounts collected towards Electricity Duty in terms G.O.Ms.Mo.7, Energy (Power-Ill) Department dated 08.04.2022 and G.O. Ms. No. 22 Energy (Power.III) Department dated 23.10.2023 and the Andhra Pradesh Electricity Duty (Amendment) Act, 2024for the service connection Nos. SSS320, SSS572, SSS511, SSS408, and SSS740 or in alternative adjust the excess electricity duty paid in terms of the impugned GO(s) in the present and subsequent CC Bills against the service connection Nos. SSS320, SSS572, SSS511, SSS408 and SSS740 of the Petitioners Unit and/or pass IA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased Pleased to direct the respondents not to insist of payment of Rs.l (Rupees one) per unit of electricity consumed towards Electricity Duty from the petitioners service connection Nos. SSS320, SSS572, SSS511, SSS408 and SSS740, in terms of G.O.Ms.No.7, Energy (Power-Ill) Department dated 08.04.2022 and G.O. Ms. No. 22 Energy (Power.III) Department dated 23.10.2023 and the Andhra Pradesh Electricity Duty (Amendment) Act, 2024 or take any coercive action thereto for non-payment of Rs.l towards electricity duty and/or pass Counsel for the Petitioner(S): 1. S PARINEETA Counsel for the Respondent(S): 1. GP FOR ENERGY The Court made the following: ORAL ORDER: Heard Sri B.V.Durga Prasad, learned Counsel representing Ms. S.Parineetha, learned Counsel for the Writ Petitioners and Ms. K.Swaroopa Rani, learned Assistant Government Pleader for Energy and Sri Venkata Rama Rao Kota, learned Standing Counsel for APSPDCL. 2. The Order of the Division Bench of this Hon’ble Court dated 26.06.2025 in W.A.No.1043 of 2023 and Batch, was assailed by the Government of Andhra Pradesh before the Hon’ble Supreme Court of India in SLP (Civil) No.26194 of 2025. In the said SLP, the Hon’ble Supreme Court was pleased to grant leave and issue certain directions. One such direction is to implead all the Writ Petitioners who were before the High Court of Andhra Pradesh in various Writ Petitions and Writ Appeals. 3. This Court, following the Order of the Hon’ble Apex Court dated 19.09.2025, was pleased to dispose another batch of cases in W.P.No.40124 of 2022 and Batch vide Order dated 24.09.2025 by indicating that the Interim Orders passed by the Hon’ble Supreme Court dated 19.09.2025 would squarely apply to the Writ Petitioners therein and that, in terms of para 3 of the Order of the Hon’ble Supreme Court, the Writ Petitioners are at liberty to approach the Hon’ble Supreme Court, if they are so advised. 4. The present Writ Petition is disposed of in terms of the Interim Order passed by the Hon’ble Supreme Court dated 19.09.2025 and the Order passed by this Court dated 24.09.2025 in W.P.No.40124 of 2022 and Batch. No order as to costs. 5. Registry is directed to attach a copy of the Order passed by this Court dated 24.09.2025 in W.P.No.40124 of 2022 and Batch along with this Order. 6. Interlocutory Applications, if any, stand closed in terms of this order. _________________________________ GANNAMANENI RAMAKRISHNA PRASAD, J Dt:16.10.2025 SRT 99 HON'BLE SRI JUSTICE GANNAMANENI RAMAKRISHNA PRASAD W.P.No.28484 of 2025 Date: 16.10.2025 SRT